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WHISTLEBLOWER INCENTIVISATION SCHEMES FOR OBLIGED ENTITIES UNDER ANTI-MONEY LAUNDERING LEGISLATION

2025· article· en· W4414340904 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueBaltic Journal of Economic Studies · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicSecurities Regulation and Market Practices
Canadian institutionsnot available
Fundersnot available
KeywordsMoney launderingLegislationDue diligenceIncentiveLanguage changeOrder (exchange)Financial transactionDelegationObligation

Abstract

fetched live from OpenAlex

The relevance of the research is derived from the observation that the imposition of a mandatory obligation on designated entities to undertake due diligence in order to detect and report suspicious transactions and perform other activities under anti-money laundering and terrorist financing legislation without allocating public funds as a basis for these activities of designated entities does not align with the generally accepted principles governing the delegation of governmental functions. The central proposition of the article is that this flaw could be partially remedied by providing monetary incentives to obligated entities by paying them a reward for properly fulfilling their duties to identify suspicious financial transactions and notify the financial intelligence unit about such transactions. The article examines the legislation and experience of the countries with the longest and most meaningful experience of whistleblower incentive schemes: Lithuania, the Republic of Korea, the United States of America and the Canadian province of Ontario. It is evident that there is an emerging trend of widespread and effective utilisation of whistleblowing incentive programmes, which are designed to combat complex financial crimes in specific domains of the public sector. These programmes have been implemented in various sectors, including capital markets, commodity markets, tax debt collection, anti-trust activities, corruption prevention, and the fight against money laundering and terrorism financing. Consequently, the establishment of a framework for remunerating obliged entities in accordance with their satisfactory fulfilment of their duties to identify suspicious financial transactions and notify a financial intelligence unit of them is hereby proposed. The amount of the reward is calculated at between 15 and 30 per cent of the base amount, which may include the sums of funds of illegal origin, penalties for failure to ensure proper organisation and/or conduct of due diligence, or other relevant amounts. The right to receive the reward is to arise at the time of collection/return by government agents of funds of illegal origin in criminal proceedings initiated upon notification by the obligated entity.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.739
Threshold uncertainty score0.442

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.002
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.048
GPT teacher head0.318
Teacher spread0.269 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it